Tenn. Code § 8-3416
Any former employee of the United States employment service, or its sponsoring agencies, the social security board or the war manpower commission, who served with such federal agency between December 23, 1941 and November 15, 1946, and who later returned to employment with the state department of employment security, on or prior to the date of the return of the employment service to state control on November 15, 1946, and any such employee separated from said employment service who returned to the employ of the state within five (5) years from the date of separation, shall be credited with a consecutive year of state service for each year of such federal service on the same basis that he would have received credit for state service had he been fully in the employ of the state, and shall contribute for such service as for any other prior service.
T.C.A. § 8-3416